Which of the Following Is Not an Example of an Entity

Which of the following is not an example of an entity retaining significant risks and rewards of ownership?

A) The entity retains an obligation for unsatisfactory performance not covered by normal warranty provisions.
B) The goods are shipped subject to installation, and the installation is a significant part of the contract that has not yet been completed by the entity.
C) The buyer has the right to rescind the purchase for a reason specified in the sales contract. The entity is confident that this option will not be exercised.
D) The receipt of revenue from a sale is contingent on the buyer reselling the goods.